225.Taxpayers of the Russian Tax on the Use of Mineral Resources
The users of mineral resources, i.e. units (Article 18 of the Tax Code) and individual owners (Article 26), who should obtain a license for the use of mineral resources in the following ways, are taxpayers of the tax on mineral resources (hereinafter referred to as the tax)
(1) if not otherwise provided for in the Tax Code, in the territory of the neighboring Russian states territory, its continental shelf and/or special economic zones;
(2) construction of underground facilities unrelated to mining; use of underground facilities unrelated to mining, except in the cases provided for in paragraph 4 of part 2 of this article.
The existence of a license to use the corresponding type of mineral resources is the basis for identifying the user of mineral resources as a taxpayer.
226. Non-taxpayers in Specific Cases
Users who are classified as one of the following types in accordance with the documents issued by the State Administration of Mineral Resource Fund or the Land Commission are not taxpayers:
(1) those who, in the blocks of land owned or possessed by them or leased to them, aim to directly satisfy their own needs, and who, in accordance with the prescribed procedures, extract ordinary minerals and/or groundwater, are not taxpayers, but have a license. (or) groundwater (without selling mineral raw materials or manufacturing products from them, as well as without using the said minerals or groundwater for production and industrial needs), as well as the use of groundwater for the maintenance of stratification;
(2) carrying out of regional geophysical works, geological surveys, other geo-engineering works for the comprehensive study of underground resources, geo-engineering works for the prediction of earthquakes and the study of volcanic activity, geo-engineering works for the study of volcanic activity, geo-engineering works for the prediction of earthquakes and the study of volcanic activity, and geo-engineering works for the study of the development of the underground resources of a region, and for the study of the development of the underground resources. volcanic activity, geological engineering, engineering geological survey, paleontological research, geo-ecological research, groundwater dynamic monitoring, as well as other works that do not materially damage the integrity of mineral resources;
(3) acquisition of blocks of mineral resources for the construction of special protection geological projects of scientific, cultural, aesthetic, health care or other social significance (scientific research and coaching) ranges, geologic reserves, exclusion zones, natural monuments, caverns and other underground caves);
(4) users of mineral resources who have acquired blocks of mineral resources for the purpose of protection of the resources of the state reserves of the Russian Federation.
Users of mineral resources referred to in paragraphs 2 to 4 of this Part are taxpayers who are not parties to the use of such mineral resources.
227.Objects of Taxation on the Use of Underground Resources in Russia
The acquisition of the right to use underground resources, the use of mineral resources, and/or the occurrence of a definite event is recognized as an object of taxation if the following agreements are made in the license:
(1) Acquisition of the right to use mineral resources exclusively, including the right to extract minerals (lump sum payment --- dividends);
(2)the occurrence of certain events, including the commencement of mining (lump sum payment --- dividends), if agreed in the license;
< p>(3) census, evaluation and/or exploration rights acquired as part of an exclusive mineral extraction right (periodic payments - rentals);(4) extraction of minerals (periodic payments - -royalties);
(5) construction and/or use of underground facilities not related to mining (periodic payments).
228.The tax base of the Russian tax on the use of mineral resources
(1) The tax base is determined by the taxpayer separately for each type of use of mineral resources and for the type of mineral raw materials extracted.
(2) In the case of census, evaluation and exploration of mineral deposits, the tax base is determined on the basis of the area of the licensed block in which the taxpayer has the right to carry out such operations, after deduction of its rebate portion.
(3) In the case of extraction of mineral raw materials, the tax base is determined on the basis of the cost of the extracted mineral raw materials calculated on the basis of the volume of extraction and the sales price for the final period. In this case, the above price does not include the amount of value added tax, excise tax, service charge for delivering the mineral raw material to the purchaser.
If the taxpayer sells mineral raw materials to buyers connected with each other for further processing, or delivers them for industrial processing on a contractual basis or free of charge, as well as for his own use, the cost of the mineral raw materials extracted, calculated on the basis of the market price, is used for determining the tax base, as defined in Article 53 of this Law (excluding value-added tax, excise tax, and amounts of service fees for delivering the mineral raw materials under the terms of a contract from the producer's warehouse or from the port of shipment, from the port of delivery, from the port of sale, from the port of delivery to the producer's warehouse, from the port of shipment, or from the port of shipment to the producer's warehouse. warehouses of the producer or the service charges for sending the mineral raw materials from the shipping stations, ports and terminals to the buyer as per the terms of the contract).
In the case of mining of precious metals, the tax base is determined on the basis of the production of refined precious metals and the sales price of refined precious metals (in the case of sales of precious metals to the State Fund of the Russian Federation for Precious Metals and Gemstones, the sales price is determined in accordance with the procedure established by the Government of the Russian Federation). In this case, delivery service charges from the refining plant to the consignee of the refined metal are not included in the above prices.
When a user of mineral resources sells mineral raw materials for export, the amount of tax is determined on the basis of the export sales price, deduction of excise taxes, customs duties and fees, and export freight charges. Export freight charges include conveyance and transshipment charges, mixing and tanking charges, loading and unloading charges, port service charges, freight forwarding charges and agency service charges.
If the losses incurred in mining exceed the standards set out in the annual plan of the mining project, which standards are established separately for each type of mineral raw material extracted by the taxpayer in consultation and agreement with the state mine supervisory authorities, the tax base is referred to the level of the cost of such mining losses and is calculated on the basis of the average selling price of the mineral raw material for the year of finalization (excluding value-added tax (VAT), excise tax and the service charge for shipment to the buyer). . Additional losses of oil, condensate, natural gas and liquefied gas during the development of oil fields, condensate fields, oil and gas fields are due to the inherent need to consume these substances in excess of the amount of industrial consumption, as well as losses not provided for in the design of the development and installation of natural gas and condensate fields (pipeline breaks, blowouts, damage to storage tanks and leaks).
The tax base at the time of extraction is determined separately for each mineral type, including the components registered in the State Balance of Mineral Reserves and extracted in conjunction with each other.
(4) In the case of construction of underground facilities not related to mining, the tax base is determined on the basis of the actual cost of such facilities.
(5) In the case of the use of underground facilities not related to mining, the tax base is determined on the basis of the taxpayer's expenses for their maintenance and use.
229.Rates of Russian tax on the use of mineral resources
(1) The rates of periodic payment of tax on the use of mineral resources are specified in the license for the right to use mineral resources. To the extent determined in parts 2 and 3 of this article, the rate of tax on rent and royalties is set in accordance with the results of competitive bidding or auction. In this case, the tax rate set shall not be lower than the rate indicated in the winner's bid proposal and/or bid (auction) conditions.
The amount of the rent and royalty tax rate set in the licenses issued before the effective date of this Act shall not be re-examined, except in the cases provided for in Part 2 of this Article and in Article 455 of this Act.
(2) In the course of census, evaluation and exploration of mineral deposits, the following minimum and maximum amounts of tax rates are specified for the type of mineral to be exploited and for the geographic location of the licensed block, as set forth in Table 4-1.
Table 4-1 Table of Minimum and Maximum Amounts of Taxes for Different Types of Mineral and Licensed BlocksUnit: ruble/square kilometers
If the period of census, evaluation and exploration work initially specified in the license is further extended, the amount of rent for the extended period of time will not be re-examined, except in cases specified in Part 2 of this article and Article 455 of this Code. If the term of the work is further extended, the rate of tax on rent for the extended period is increased by 1.5 times compared to the rate specified in the license.
If there are more than one mining claim in the license area where the census, evaluation and exploration work is carried out, a larger tax rate is applied.
(3) For mining, the following minimum and maximum royalty tax rates are set for different types of minerals to be mined (Table 4-2).
Table 4-2 Table of Minimum and Maximum Royalty Tax Rates for Different Types of Minerals
The rates are doubled for additional loss of minerals.
(4) In the case of the construction and use of underground facilities unrelated to mining, the amount of tax depends on the size of the corresponding mineral resource block for its use, the benign condition of the mineral resources, the degree of ecological danger at the time of its use and the natural climatic conditions, and the rate of the tax is determined by the authority which issues the license for the right of use for the construction of such facilities in accordance with the law.
The minimum and maximum tax rates in this case are regulated accordingly:
1) 0.5% to 1% for the construction of underground facilities;
2) 1% to 3% for the use of underground facilities.
(5) When it is determined that underground resources are used without obtaining a license in accordance with the Mineral Resources Law, the tax shall be levied on the actual amount of mining done by enterprises, organizations and natural persons in accordance with the maximum tax rates set for different types of minerals in Part 3 of this Article.
230.Tax Benefits from the Russian Tax on the Use of Mineral Resources
When the relevant situation exists, the body issuing a license for the right to use subsurface resources on the basis of the law of the Russian Federation on subsurface resources may reduce the rate of the tax provided for in Article 454 of this Code (up to the point of total elimination) by a decision in accordance with the procedure established by the Government of the Russian Federation.
The basis for the decision to reduce the tax rate shall be:
(1) the exploitation of reserves that are difficult to recover and/or are poor;
(2) the late stage of the exploitation of reserves;
(3) the exploitation of non-industrial indicators of the reserves;
(4) the introduction of methods and processes for the reduction of the degree of loss (impoverishment) of the main mineral and associated minerals;
(5) Introduction of new, up-to-date methods and processes, as well as ecologically safe methods and processes.
The legislative bodies of the constituent entities of the Russian Federation shall have the right to grant tax incentives to individual classes of taxpayers within the limits of the corresponding budgetary tax amounts of the constituent entities of the Russian Federation.
231.Method of calculating the Russian tax on the use of mineral resources
(1) In the part of the regular payment of the tax, the taxpayer may determine the amount of the tax on its own, using the method provided for in this article.
(2) The amount of dividends is determined in accordance with the results of the bidding or auction. The minimum (starting) dividend amount is determined by the corresponding bidding (auction) clause, in which case the availability of a mining dividend is not a necessary condition for the bidding or auction.
The amount of the dividend set in the license may not be less than the amount determined by the terms of the bidding (auction) or less than the amount of each dividend proposed in the winner's bid proposal.
(3) The amount of the rent shall be calculated on the basis and at the rate of the tax base.
(4) When exploration for such minerals is carried out in accordance with a joint license within the boundaries of the appropriated land supplied to the taxpayer for mining purposes, no rent shall be received for the initial period of mining.
(5) The amount of royalty tax is calculated as a percentage of the tax base and its corresponding rate.
In this case, the portion of the tax base formed by additional losses, the amount of tax paid therein can be determined only on the basis of the results of the tax period.
(6) In the case of the construction and/or use of underground facilities not related to mining, the amount of periodic tax payments is calculated on the basis of the percentage of the tax base and its corresponding tax rate.
232.Determination of the period of finalization of the tax on the use of mineral resources in Russia
(1) In the case of small enterprises, which are subject to the laws of the Russian Federation, as well as in the case of individual owners, it is every quarter.
(2) For other taxpayers, every calendar month.
The lump sum is paid in the following manner:
1) 50% of the signature bonus is due at the time of obtaining a license for the right to use mineral resources, and the rest of the payment is due within 3 months from the date of obtaining the license;
2) the mining bonus is due within 10 working days from the date of reaching the level of exploitation agreed in the license.
In this case, within the same period of time the taxpayer must file a tax bill with the tax authority of the place where the mineral resources are used, and a copy of the tax bill with the tax authority of the place where the statistics are made.
The portion of royalties accumulated by additional losses at the time of mining, the results of the cancellation of mineral resource reserves calculated in accordance with controlled measurements once a year, and the amount of additional losses is determined.
233.Format of the tax bill for the final period of the Russian mineral resource use tax
The format of the tax bill and the method of filling it out for the underground resource use tax is approved by the Federal Tax Service of the Russian Federation in consultation with the Ministry of Finance of the Russian Federation.
234.Taxpayers of the Russian property tax for natural persons
The taxpayer of the Russian property tax for natural persons (hereinafter referred to as the tax) is a natural person - the owner of the property subject to the tax.
If the property recognized as the object of taxation belongs to several natural persons with the same share of ownership, the taxpayer recognizes each share of this property of a natural person. If this property belongs to the ***same share of the ownership of natural persons and enterprises (institutions), the taxpayer determines it in a similar procedure.
If the property recognized by the object of taxation, belongs to several natural persons **** the same ownership, they are subject to the same tax liability. The taxpayer in this case may be any of the persons determined by agreement.
235.Subjects of taxation of property of natural persons in Russia
The following types of property are recognized by the object of taxation:
houses, residences, dachas, garages, other buildings and premises.
236.Rates of property tax for natural persons in Russia
Local self-governance bodies are authorized by standard legal provisions to establish tax rates for dwellings and buildings on the basis of the total amount of registration. The representative of the local self-government body may establish the rate of registration tax on the basis of the total amount of registrations, the manner of their use and other criteria within the prescribed limits. Tax rates are established within the following limits:
Guidelines for the Exploration and Development of Mineral Resources in the Russian Federation
237. Tax Benefits for the Taxation of the Property of Natural Persons in Russia
(1) Exemption from the taxation of the property of natural persons is granted to the following categories of citizens:
Heroes of the USSR and Heroes of the Russian Federation, as well as persons who have been awarded a third-class Order of Merit;
persons with a second-degree disability, persons with a disability from childhood;
persons with a second-degree disability, persons with a disability from childhood;
participants of the Civil War and the Great Patriotic War, other servicemen who protected the Soviet Union in its war activities, service personnel in military departments, commands and agencies, in the army, and former partisans;
volunteers of the Soviet army, navy, internal affairs, and state security, who entered the military establishment in the period of the Great Patriotic War, and who occupied official establishments in departments, commands, and agencies of the combatant forces. employed persons; or persons who, during this period, took part in the defense of their city and whose participation was credited with years of service for the purpose of pension payments under the preferential conditions established by the combat forces for the departments;
persons who were granted preferential conditions under the Russian Federation Law "On social protection of the population affected by the radiation from the disaster in the Chernobyl Communications Aviation Brigade," as well as persons who were granted preferential conditions under the Federal Law "On the Lighthouse and River Radiation Sources Accident in 1957"; and persons who were granted preferential conditions under the Federal Law "On the Lighthouse and River Radiation Sources Accident in the Russian Federation". Persons designated in articles 2, 3, 5 and 6 of the Federal Law "On the social protection of people affected by radiation from accidents in the Federation of Production and the Conference of Radioactive Sources of Rivers";
Military personnel, as well as citizens retired from military service due to the attainment of the maximum age of retirement, state of health, or measures of establishment of institutions, with a total of 20 years of military service or more;
Persons who were directly involved in special crises, special crises, and special crises in the context of testing of nuclear and thermonuclear weapons, as well as persons directly involved in the testing of nuclear and thermonuclear weapons. special crises in the testing of nuclear and thermonuclear weapons, personnel of departments for the removal of weapons materials and malfunctioning of nuclear devices on military targets;
Members of military families who have lost their breadwinner. Benefits for members of military families who have lost their breadwinner are provided on the basis of a retirement certificate to widows (widowers, mothers, fathers) who have died in the war or who have the relevant signature, the guaranteed signature of the head of the organization providing the retirement certificate and the seal of this organization. If the prescribed family member is not a retired person, the preference is given to him/her on the basis of the death certificate.
(2) The following are not subject to the tax on buildings, dwellings and facilities:
Retirees receiving pensions under the procedure established by the Law on Retirement of the Russian Federation;
Citizens retired from military service or recruited to the war army, fulfilling their international obligations in Afghanistan and in other countries, where military activities are carried out. Provision of concessions on the basis of certificates of the right to concessions and certificates issued by regional military commissions, military departments, military training bodies, enterprises, institutions or agencies of the Ministry of Internal Affairs of the Soviet Union or relevant agencies of the Russian Federation;
Military personnel, state employees, parents and husbands or wives of personnel who have died in the performance of their duties. Preference is granted to them on the basis of a certificate of death of a serviceman or a certificate of a person in state service issued by the relevant state agency. Husbands or wives of state service personnel, who died in the line of duty, are offered preferences only if they have not remarried;
Special construction equipment, houses, residences (including private houses) belonging to cultural and artistic activities, folk masters;
Horticultural and non-profit joint civil villas with a living area of less than 50 square meters and agricultural buildings and houses with a total area of less than 50 square meters.
238.Tax Benefits and Rules of Calculation of Property Tax for Natural Persons in Russia
(1) The calculation of the tax is carried out by the tax authorities.
Persons entitled to tax benefits under Article 4 of the Law of the Russian Federation "On property tax of natural persons" (hereinafter referred to as the Law "On property tax of natural persons") must autonomously submit documents to the tax authorities.
(2) Calculation of the construction of buildings and facilities is based on the status of the inventory data as of January 1 of each year.
In the case of buildings, houses and facilities belonging to several owners *** together, the tax is paid by each owner according to his/her corresponding share.
In the case of buildings, houses and facilities belonging to several owners *** together, whose shares have not been determined, the tax shall be paid by one of the stipulated owners on the basis of an agreement between the owners. Where there is no coordination, it shall be paid equally by each owner.
(3) The authority that realizes the right to register immovable property and the deed, as well as the technical registry authority shall be obliged to submit the required proof of registration to the tax authority by March 1 of each year.
(4) Taxes are levied on newly constructed buildings and facilities from the moment of their remodeling or acquisition.
In the case of buildings and facilities converted into inheritance, the heirs shall be taxed from the date of opening of the inheritance.
The tax on buildings and facilities that have been completely damaged ceases to be levied from the date of damage.
When the ownership of a building house and facilities is transferred from one party to another, the tax is levied by the initial owner until the loss of ownership of the stipulated property, and by the new owner, from the month of the inheritance of ownership.
(5) In the event of a preferential right arising in the course of a year, the tax shall be recalculated from the month in which the preferential right arises.
In the case of inappropriateness of the right to a tax preference, the total amount of the tax is recalculated on the basis of a written certificate of the taxpayer for a period not exceeding three months.
(6) The notification of payment of the tax shall be issued by the tax authorities to the taxpayer no later than August 1 every year.
(7) All persons may pay the same tax in two periods - no later than September 15 and November 15.
(8) Persons who have not paid the tax in time may pay it no later than three years.
(9) Incorrect levies are to be reopened within 3 years.
239.Taxpayers of the Law of the Russian Federation "On Income Tax on the Profits of Enterprises and Institutions" (hereinafter referred to as the "Law on Income Tax on the Profits of Enterprises and Institutions")
According to the relevant provisions of the Law on Income Tax on the Profits of Enterprises and Institutions of the Russian Federation "On the Income Tax on the Profits of Enterprises and Institutions", any enterprise engaged in the form of a legal establishment engaged in the sale of production-type or agricultural and hunting industry products is not a profit income tax payer; the products referred to herein also include agricultural products produced and reprocessed at the enterprise, with the exception of agricultural enterprises recognized by the legal bodies of the constituent entities of the Russian Federation as having been included in the list of industrial-type agricultural enterprises.
240.Tax incentives for Russian enterprises and organizations for income tax on profits
Small enterprises carrying out the production and transformation of agricultural products do not pay income tax on profits for the first two years of their work if the income from the specified types of activity is more than 70% of the total amount of sales of the products (work, services), e.g., the production of grain and foodstuffs, daily necessities, construction of materials, medical technology, medicines, and products for medical use, the production of housing, production, social and nature conservation purposes, and the production of foodstuffs, daily necessities, construction of materials, medical technology, drugs and medical products. production, social and nature conservation purposes (including maintenance and construction work) construction.
Small businesses specified in paragraph 1 of this subsection in the 3rd and 4th years of work pay taxes within the range of 25-50% of the income tax rate on the profit specified, if the income from the specified types of activities accounts for more than 90% of the total amount of income from the sale of products (work, services).
The stipulated benefits are not available to small enterprises and their branches and institutional departments that have ceased to operate (transformed).
In the case of cessation of activity of a small enterprise, the amount of tax benefits provided for it, the amount of tax profit until the expiration of the 5-year period (starting from the date of state registration) is calculated over the entire period of its activity and extends the amount of supplementary payments determined by the Central Bank of the Russian Federation for the use of bank loans, which, in the period of the relevant summing up, shall be credited to the federal budget.
Enterprises completing work on the design of structures, construction and installation of buildings, automobile transportation and repair work in areas affected by radioactive contamination produce not less than 50% of the total amount of work on the design of structures and parts for eliminating the effects of the radiological catastrophe, and enterprises and organizations less than 50% of the total amount of the aforementioned work, and the part of the profit is obtained from the completion of this work. The list of regions is determined by the Government of the Russian Federation.
Foreign and Russian legal entities that take over the execution of construction and installation work and the provision of consulting services for the implementation of economic programs (plans) for social purposes - housing, construction, engineering - throughout the entire period, as well as enterprises and institutions that include the work of international organizations of foreign legal and natural persons and foreign governments on the basis of intergovernmental and interstate agreements, as well as of the Government of the Russian Federation, are entitled to receive profit from the execution of such work. and interstate agreements, as well as vocational training centers for military personnel, persons in military service and their families, who receive financial assistance on a loan or non-reimbursable basis, signed by international institutions of foreign legal and natural persons and foreign governments on the basis of intergovernmental and interstate agreements, as well as on the basis of authorization by the Government of the Russian Federation.
Reconstruction projects (excluding trade, supply and sales, and production with the help of institutional activity) may not exceed three years in their payback period. Special sector production recognized for reproduction on the basis of new productive forces (acquisition or construction), the value of which exceeds twenty million rubles, in cases where there is a techno-economic basis, in line with the executive bodies of state power of the Russian Federation. For the purpose of recognizing the production of reconstruction production is organized on the basis of the productive forces acquired as consolidated property.
Subjects of legislative (representative) bodies of the Russian Federation and representative bodies of local self-government have the right, with the help of the concessions provided for in this article, to determine supplementary tax concessions for separate types of taxes within the limits of the budget amount.
241.Taxation of special types of income of Russian enterprises
The tax on income provided for in paragraphs a and b of Article 9, paragraph 1, of the Russian Law on Income Tax on Profits of Enterprises and Institutions is levied at a rate of 15%. Tax is not levied in the form of income dividends, as well as in the form of profits derived from the execution of investments under the prescribed product-sharing agreements.
242. Characteristics of taxation of income and profit from the implementation of the product sharing agreement
(1) Participants of the Federation who are investors in the product sharing agreement, who are legal persons or who do not have the status of a legal person under the Federal Law "On Product Sharing Agreements" and who attend the Federation as an investor of the agreement, in the implementation of the product sharing agreement Determination of taxable profit, calculation and payment of income tax on profit in accordance with the Agreement in the form of other activities not provided for in the Agreement. In this case the profit income tax is levied at the rate on the date of signing of the Agreement during the entire period of the Product Sharing Agreement.
(2) The total value belonging to the investor under the conditions stipulated in the agreement on the share of profits from the products of the central market is calculated on the basis of the profits taxed under the Product Sharing Agreement. In this case, this total value is reduced to the total amount of payments made by the investor for the use of land resources, payments for the use of resources or other one-time non-investor compensation under the conditions of the product share, the composition of which and the rules for its calculation are determined in the determination of taxable profit according to the agreement on the share of the product by the law of the Russian Federation. The taxable profit extends to the percentage calculated on the basis of the additional amount of the product sharing agreement, including the cost of investor compensation. If the total amount of such investment costs exceeds the value of the share of the investor's product profits beyond the calculated percentage deduction, the income tax on the profits levied is reduced to the corresponding difference between the next period and the period of full compensation.
In calculating the tax profit without taking into account the share of the profit belonging to the investor's daily products, relying on the reduced share of the profit from the products of the country in question (including the portion that should be forwarded to the constituent entity of the Russian Federation) is realized in accordance with the Federal Law "On Product Sharing Agreements" if the provisions of the laws of the constituent entity of the Russian Federation and/or of the local self-government bodies do not provide for tax exemption or exemption of the investor from tax or tax liability. do not provide for tax or other exemptions for the investor.
(3) The benefits of income tax on profits provided for in Article 6 of this Code shall not be applicable for the purpose of collecting income tax on profits on the basis of a product-sharing agreement.
(4) In accordance with the Product Sharing Agreement Act, the profit income tax is paid to the budgetary institution of the federal subject at the local rate, which means the place where the minerals are located or where the work is carried out in accordance with the Product Sharing Agreement Act and not the place where the taxpayer is registered. If the place of work under the Law on Product Sharing Agreements is located in more than one budgetary jurisdiction of a constituent entity of the Russian Federation, the income tax on profits shall be paid to the budgetary body of each federal constituent entity under its jurisdiction in accordance with the provisions of the Law on Product Sharing Agreements.
(5) Income tax on production sharing under a product sharing agreement is paid in kind or in value.
If the terms of the agreement on accounting for the production *** enjoyment and reporting on the above agreement is maintained in foreign currency work performance, the tax is calculated in this currency and paid in foreign currency, or to the tax valuation of the amount of rubles in the Bank of Russia at the rate of the accounting day.
(6) In the fulfillment of the production-sharing agreement signed by the parties prior to the entry into force of the Federal Law on making the sharing agreement production items, the terms of payment specified in the agreement for the calculation and application of income tax, including the rate of tax.
243.Purpose of Collection and Scope of Application of the Law of the Russian Federation on Customs Tariffs (hereinafter referred to as the Law on Customs Tariffs)
(1) This Law establishes the procedure for the processing of customs tariffs of the Russian Federation and the use of them, where the goods or items pass through the customs territory of the Russian Federation, and the customs tariffs of the Russian Federation serve as an instrument of adjustment of the Russian Federation of the domestic market of goods and the international market related to them trade policy.
The main purposes of the imposition of customs duties are:
Rationalization of the mechanism of importing goods into the Russian Federation;
Maintaining the rationalization of the relationship between the import and export of goods and the stability of currency circulation in the territory of the Russian Federation;
Creation of the conditions for the advancement and change in the production apparatus and consumption of goods in the Russian Federation;
Protection of the economy of the Russian Federation by from foreign commercial competition;
guaranteeing the basic conditions for the integration of the Russian Federation into the world economy.
(2) The unified customs territory of the Russian Federation shall be the sphere of application of this Law.
244.Classification of Russian Customs Tariffs
The following types of tariffs are used in the Russian Federation:
Ad valorem tariffs - tariffs levied on the basis of the price of the object on which the tax is levied, which is usually expressed as a percentage in tariff rules.
Ad valorem duty - an amount of customs duty calculated on the basis of the unit of measurement of the object on which the duty is levied.
Mixed duties consist of ad valorem and ad valorem taxes.
245.Seasonal Tariffs of Russian Customs Tariffs
In order to effectively regulate the import and export of goods, the Government of the Russian Federation has established seasonal tariffs. In this case, the original customs tariff is not applied. The seasonal tariff is valid for six months. The rate of seasonal customs duty on exported goods provided for in paragraph 4 of article 3 of this Federal Law may not exceed the scope of the stipulated article.
246.Special duties of the Russian customs tariffs
To protect the economic interests of the Russian Federation of imported goods into the customs territory of the Russian Federation in accordance with the laws of the Russian Federation on special duties, anti-dumping and compensation within the scope of the special duties:
Including: special duties, anti-dumping duties and compensation duties.
247.Preferences in Russian customs tariffs
Except in the cases provided for in Articles 35, 36 and 37 of the Customs Tariff Act, the preferences in the tariffs provided for by this Decree do not have a unitary character, and preferences in the tariffs are provided on an ad hoc basis by decision of the Russian Government.
Thus, tariff preferences may be understood as mutual or unilateral conditions offered in the Russian Federation in the realization of the preferential policy of trade in goods in the form of reimbursement of taxes paid in advance, exemption from customs duties, reduction of the rate of duty, establishment of a limit of the rate of duty on imported (exported) goods on a preferential basis at the time of their transit through the territory of the Russian Federation.
The manner of providing preferences under the Customs Tariff Code is regulated by the Government of the Russian Federation.
248.Russian Customs Duty Exemption
The following conditions are exempt from duty:
(1) Transportation equipment used to carry out international transportation of goods, baggage, passengers, as well as materially and technologically supplied and equipped with the necessary fuel reserves and other items purchased on the way, at intermediate stops, and abroad, in order to avoid accidents or damage.
(2) Material-technical supplies and equipment, fuel, reserves and other goods for the chartering of marine fishing vessels of Russian nationality for export, as well as for the import of marine fishing products.
(3) Goods supplied by natural persons for state or personal use, in accordance with the laws of the Russian Federation or international agreements concluded by the Russian Federation, by a state with the right to import such goods duty-free.
(4) Russian currency, foreign currencies (except for currencies intended for collection purposes) and securities provided for by the laws of the Russian Federation.
(5) Merchandise which, under the laws of the Russian Federation, is the property of the state.
(6) Goods imported or exported as humanitarian aid for the purpose of eliminating the effects of accidents, catastrophes, natural disasters, as well as for the purpose of subsidizing needy pupils, pre-school children, and the establishment of medical institutions.
(7) Imports and exports of goods as non-reimbursable assistance for charitable purposes of the state, government, or defense organizations, including the provision of technical cooperation.
(8) Merchandise transported in transit through the customs of the Russian Federation to third countries.
(9) Merchandise which, in accordance with the Customs Tariff Code, is not used by natural persons for production and other commercial activities through customs.
(10) Equipment, including machines, devices and materials for the supply of sets of equipment devices, hardware facilities, imported into the customs territory of the Russian Federation on the basis of international contracts of the Russian Federation by foreign states and international financial institutions, on the basis of borrowing. Exemption from customs duty is granted only in the cases provided for in the international contract of the Russian Federation.
The equipment is not included in the list recognized by the Government of the Russian Federation as having no domestic analogues of the same type; it also includes equipment (ancillary and spare parts) for the production of baby food, obtained with the funds of a foreign state or a foreign government providing the Russian Federation with the relevant loan. The above benefits shall apply to equipment (accessories and spare parts) for the production of baby food imported into the customs territory of the Russian Federation for the purpose of implementing the project of the program "Development of the baby food industry" of the Presidential program "Children of Russia".
(11) Goods (equipment, including hardware and parts thereof in storage) determined in accordance with the lists of the Government of the Russian Federation, imported (exported) into (exported from) the customs territory of the Russian Federation on the basis of a contract (agreement, treaty), appropriated by August 1, 1998, and financed by means of credits and loans to foreign governments, banks, and corporations, guaranteed by the Government of the Russian Federation.
(12) Courts registered in the register of the Russian International Court of Justice. The benefits enjoyed under this article, within 45 days from the date of acceptance of the customs declaration, the declarant is required to provide the customs agency with the news of registration of the court in the Register of the International Court of Justice of Russia, as well as a copy of the document on the payment of registration tax.